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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Building and construction workers' cess: employers may be exempted where cess is already levied under corresponding law.</h1> Section 102 authorises the appropriate Government, by notification, to exempt any employer or class of employers from payment of cess under this Chapter where such cess is already levied and payable under a corresponding law in that State; the power is exercisable by notification and is noted as coming into force by notification dated 21-11-2025.

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